As indicated by patents issued many years ago such as U.S. Pat. Nos. 1,504,907; 1,704,555; 1,718,969 and particularly U.S. Pat. No. 1,461,021, issued to W. G. Bate in 1923, the spare tires and spare wheels and tires carried on the exteriors of vehicles were oftentimes covered to improve the appearance of the spare tire assembly and the overall appearance of the vehicles. Thereafter, and in more recent times, spare wheels and tires were stored inside of trunks and fender wells and no appearance covers had to be used and they were not used. In comparatively recent times, especially in reference to recreational vehicles and small trucks and vans, spare wheel and tire combinations are being mounted again on the exterior of vehicles. Those merchants supplying the current market with covers for spare wheels and tires must necessarily stock many sizes of covers to respectively fit the various sizes of tires and spare wheels. In contrast by selecting from only two cover sizes of those set forth in the following description, and illustrated in the drawings, the merchant supplies all the needs of those who request a tire cover to place over and around exteriorly mounted tires and spare wheels. Moreover, the tire cover is neat in appearance even though many pleats are utilized.